投入更多财政资金支持科技创新、现代化产业体系建设等 《内蒙古"十五五"规划建议》要求，加强关键核心技术攻关。比如聚焦新能源、稀土新材料、碳基新材 料、半导体新材料、有色金属新材料、绿色氢氨醇、生物制药、生物育种、草业乳业等优势领域实施一 批重大科技任务，产出更多标志性原创成果。 另外，内蒙古"十五五"时期还将提升科技基础条件保障能力，加强特种车辆设计制造集成技术和白云鄂 博稀土资源研究与综合利用两个全国重点实验室、巴彦淖尔国家农业高新技术产业示范区和大青山实验 室、鄂尔多斯实验室等科技创新平台基地建设，打造以国家级为引领、自治区级为骨干的多层次创新平 台体系。加大科技研发投入，提高基础研发投入比重。 根据《2024年内蒙古自治区科技经费投入统计公报》，2024年全区财政科学技术支出86.3亿元，比上年 增加11.3亿元，增长15.1%（剔除一次性支出因素后增长20%），占全区一般公共预算支出的比重为 1.2%。 《内蒙古"十五五"规划建议》在加强重点领域风险防控方面要求，如期完成隐性债务化解、清偿拖欠企 业账款任务，积极化解财政暂付款、政府和社会资本合作（PPP）存量项目风险。 内蒙古自治区未来五年财政重点工 ...

在传统模式下，财政预算编制一般会参考以往的水平，常常会以上年支出为基数来进行增减调整。然 而，在实践中，这种模式会导致一些地区和部门出现资金分散、支出固化、资金使用效益不够高等问 题。 "十五五"规划建议明确"深化零基预算改革"。这场从"零"开始的改革，将进一步提高财政资金使用效 益，将宝贵的"真金白银"更好用在刀刃上、紧要处。 何为零基预算？ 简单来说，可理解为从"零"开始编制预算，是指在预算编制时不考虑以往预算安排基数，而是结合实际 需求和财力状况，对各项支出逐项审核后，按照轻重缓急安排支出的预算编制方法。 财政部等16个中央部门率先开展零基预算改革试点，加强项目梳理、评审、优化，推动打破支出固化格 局；安徽积极推进预算管理方式创新，有力破解"护盘子、争资金、守基数"难题；四川运用零基预算理 念，建立年度保障事项清单，明确支出安排序列…… 在江苏，深化零基预算改革方案于2024年印发，着力构建应保必保、该压尽压、讲求绩效的预算分配机 制。"我们坚持预算一个'盘子'、收入一个'笼子'、支出一个'口子'，坚持破基数、强统筹、提质效，以 一系列务实举措全面深化零基预算改革。"江苏省财政厅预算处相关负责人说。 " ...

新华社北京11月21日电（记者申铖、潘晔）"十五五"规划建议明确"深化零基预算改革"。 这场从"零"开始的改革，将进一步提高财政资金使用效益，将宝贵的"真金白银"更好用在 刀刃上、紧要处。 何为零基预算？ 作为深化财税体制改革的一项重要内容，党的二十届三中全会已围绕零基预算改革作出部 署。近年来，从中央到地方，这一改革已有不少积极探索和进展。 财政部等16个中央部门率先开展零基预算改革试点，加强项目梳理、评审、优化，推动打 破支出固化格局；安徽积极推进预算管理方式创新，有力破解"护盘子、争资金、守基 数"难题；四川运用零基预算理念，建立年度保障事项清单，明确支出安排序列…… 在江苏，深化零基预算改革方案于2024年印发，着力构建应保必保、该压尽压、讲求绩效 的预算分配机制。"我们坚持预算一个'盘子'、收入一个'笼子'、支出一个'口子'，坚持破基 数、强统筹、提质效，以一系列务实举措全面深化零基预算改革。"江苏省财政厅预算处相 关负责人说。 "各地的改革经验可以相互借鉴，促进各方对提高财政资金效率达成共识，确保改革顺利推 进。"杨志勇说。 简单来说，可理解为从"零"开始编制预算，是指在预算编制时不考虑以往预算安 ...

新华社北京11月21日电（记者申铖、潘晔）"十五五"规划建议明确"深化零基预算改革"。这场从"零"开 始的改革，将进一步提高财政资金使用效益，将宝贵的"真金白银"更好用在刀刃上、紧要处。 何为零基预算？ 简单来说，可理解为从"零"开始编制预算，是指在预算编制时不考虑以往预算安排基数，而是结合实际 需求和财力状况，对各项支出逐项审核后，按照轻重缓急安排支出的预算编制方法。 在传统模式下，财政预算编制一般会参考以往的水平，常常会以上年支出为基数来进行增减调整。然 而，在实践中，这种模式会导致一些地区和部门出现资金分散、支出固化、资金使用效益不够高等问 题。 "零基预算改革，将有力打破基数观念和支出固化格局，促进财政资源和预算统筹，让财政资金效率得 到进一步提高。"中国财政科学研究院院长杨志勇说，从国内外实践看，零基预算更多体现为运用这一 理念完善预算管理，并不是全部从"零"开始编制预算。 可以期待，这一围绕预算编制方法的重大改革，将在未来五年走深走实。当零基预算改革顺利推进，将 进一步提高资金效益、强化资源统筹、提升保障能力，让改革成果惠及国计民生。 近年来，我国发展环境面临深刻复杂变化，推动高质量发展需要更为坚 ...

新华社北京11月21日电（记者申铖、潘晔）"十五五"规划建议明确"深化零基预算改革"。这场 从"零"开始的改革，将进一步提高财政资金使用效益，将宝贵的"真金白银"更好用在刀刃上、紧要处。 何为零基预算？ 简单来说，可理解为从"零"开始编制预算，是指在预算编制时不考虑以往预算安排基数，而是结合 实际需求和财力状况，对各项支出逐项审核后，按照轻重缓急安排支出的预算编制方法。 在传统模式下，财政预算编制一般会参考以往的水平，常常会以上年支出为基数来进行增减调整。 然而，在实践中，这种模式会导致一些地区和部门出现资金分散、支出固化、资金使用效益不够高等问 题。 "零基预算改革，将有力打破基数观念和支出固化格局，促进财政资源和预算统筹，让财政资金效 率得到进一步提高。"中国财政科学研究院院长杨志勇说，从国内外实践看，零基预算更多体现为运用 这一理念完善预算管理，并不是全部从"零"开始编制预算。 在业内人士看来，零基预算改革，不仅涉及财政部门，还牵涉使用财政资金的各地方各部门，需 要"刀刃向内"，也需要"啃硬骨头"。 作为深化财税体制改革的一项重要内容，党的二十届三中全会已围绕零基预算改革作出部署。近年 来，从中央到地方 ...

Core Viewpoint - The "15th Five-Year Plan" emphasizes the role of proactive fiscal policy and enhancing fiscal sustainability, marking a shift from the previous plan's focus on establishing a modern fiscal and tax system [1] Group 1: Central-Local Fiscal Relations - The plan suggests strengthening central authority and increasing the central government's fiscal expenditure ratio while enhancing local fiscal autonomy, especially as reliance on land finance decreases [2][3] - Central government transfer payments to local governments have exceeded 10 trillion yuan for three consecutive years, indicating a commitment to increasing local fiscal capacity [2] - The central fiscal expenditure ratio is currently below 15%, which is lower than that of major countries, highlighting the need for reform to better align responsibilities and resources between central and local governments [3] Group 2: Debt Management - The establishment of a long-term mechanism for government debt management is crucial, with a focus on addressing existing hidden debts and preventing new ones [4] - Transparency in local government debt information is essential, and debt management should consider sustainability and market conditions to minimize financing costs [4] - The government aims to optimize debt structure and scale, ensuring that debt management aligns with high-quality development goals [4] Group 3: Tax System Reform - The plan calls for deepening tax system reforms to ensure that tax obligations align with the capacity of microeconomic entities, addressing discrepancies in tax burdens [6][7] - The macro tax burden has been decreasing since 2017, with projections indicating that tax revenue will account for less than 13% of GDP by 2024, which may not be sustainable given the fiscal pressures [6] - Tax incentives should be rationalized to avoid market distortions and ensure fair competition, while direct tax systems need to be improved to promote social equity [7] Group 4: Zero-Based Budgeting Reform - The introduction of zero-based budgeting is seen as a critical reform to break the rigid expenditure patterns and improve the efficiency of fiscal resources [8][9] - Challenges in zero-based budgeting include reconciling legal spending requirements with the need for more efficient budget allocations [8][9] - Successful implementation of zero-based budgeting has been observed in various regions, enhancing fiscal management and resource allocation [9] Group 5: Proactive Fiscal Policy - The proactive fiscal policy aims to expand effective demand, support technological self-reliance, and promote rural modernization and high-quality employment [11] - The policy will also address demographic changes and focus on risk prevention in key areas to create a conducive environment for fiscal policy implementation [11] - The "15th Five-Year Plan" is positioned as a foundational period for achieving socialist modernization by 2035, necessitating strategic actions to overcome challenges and leverage opportunities [10][11]

Group 1 - The core viewpoint of the article emphasizes the need for proactive fiscal policies to enhance fiscal sustainability during the "15th Five-Year Plan" period, contrasting with the previous "14th Five-Year Plan" which focused on establishing a modern fiscal and tax system [2][19] - The "15th Five-Year Plan" suggests strengthening central authority and increasing the proportion of central fiscal expenditure while enhancing local financial autonomy, especially in the context of declining reliance on land finance [3][4] - The central government's transfer payment budget has exceeded 10 trillion yuan for three consecutive years, indicating a significant effort to increase local financial autonomy [4][6] Group 2 - The article discusses the need for a long-term mechanism for government debt management that aligns with high-quality development, highlighting the establishment of a debt management department by the Ministry of Finance [6][7] - Transparency in local government debt information is crucial for effective debt management, and there is a need to enhance the proactive management of local government debt [7] - The article points out that the macro tax burden should be reasonable and aligned with fiscal expenditure, as the tax revenue to GDP ratio has been declining since 2017, which is not conducive to high-quality development [8][13] Group 3 - The "15th Five-Year Plan" aims to deepen tax system reforms to ensure that tax obligations correspond with the tax capacity of micro entities, addressing discrepancies in tax burdens [8][13] - Zero-based budgeting reform is highlighted as a significant initiative to break the rigid expenditure patterns and improve the efficiency of fiscal resources [14][15] - The article notes that the "15th Five-Year Plan" period is critical for laying the foundation for achieving socialist modernization by 2035, requiring strategic actions to overcome challenges and enhance economic resilience [17][19]

Core Viewpoint - The article emphasizes the importance of proactive fiscal policy in promoting economic balance and structural optimization, as outlined in the "14th Five-Year Plan" proposal, which aims to enhance fiscal sustainability [1][6]. Group 1: Continuation of Proactive Fiscal Policy - China has consistently implemented proactive fiscal policies to stabilize employment and prices, support domestic demand, and target key areas for economic and social development [2][3]. - The fiscal policy approach is expected to continue, focusing on expanding expenditure, optimizing spending schedules, and innovating policy tools to stimulate total demand and stabilize economic growth [3][4]. Group 2: Enhancing Efficiency of Fund Utilization - The article highlights the need to optimize the structure of fiscal spending to improve the effectiveness of fiscal policies and fund utilization [4][5]. - It suggests focusing fiscal resources on public sectors and areas with high social benefits, such as healthcare, education, and social welfare, while also expanding effective investments in emerging fields like digital economy [4][5]. Group 3: Strengthening Sustainability - The "14th Five-Year Plan" period is crucial for achieving socialist modernization, requiring effective implementation of proactive fiscal policies amidst complex development environments [6][7]. - Experts advocate for deepening fiscal and tax system reforms to enhance fiscal sustainability, including the implementation of zero-based budgeting and optimizing the relationship between central and local finances [7][8].

Core Viewpoint - The article emphasizes the importance of proactive fiscal policy in promoting economic balance and structural optimization during the "14th Five-Year Plan" period, highlighting the need for sustainable fiscal practices and effective governance [1][4]. Group 1: Fiscal Policy Direction - The "14th Five-Year Plan" suggests a continuation of proactive fiscal policies to support major national strategic tasks and ensure basic livelihood [1][2]. - Experts advocate for an increase in fiscal spending, optimization of expenditure schedules, and innovation in policy tools to stimulate total demand and stabilize economic growth expectations [2][3]. Group 2: Investment and Spending Efficiency - The article stresses the need to enhance the effectiveness of fiscal policies and improve the efficiency of fund utilization by optimizing the fiscal expenditure structure [2][3]. - It is recommended to focus fiscal resources on public sectors and areas with high social benefits, such as healthcare, education, and digital economy infrastructure [3][4]. Group 3: Sustainable Fiscal Practices - The "14th Five-Year Plan" period is seen as crucial for achieving socialist modernization, necessitating a deeper reform of the fiscal and tax system to enhance sustainability [4][5]. - Experts suggest implementing zero-based budgeting reforms to improve the scientific and precise nature of budget preparation, thereby increasing budget fund efficiency [5].

Core Viewpoint - The article emphasizes the need to maintain a reasonable macro tax burden level while ensuring fiscal sustainability and health, highlighting the importance of tax reform and management in the context of economic governance [2][12]. Tax Burden and Fiscal Policy - Maintaining a reasonable macro tax burden requires finding increments from fair tax burdens, identifying new tax sources, standardizing tax incentives, and adapting to new situations to accelerate tax system construction and improve tax collection [5][11]. - The macro tax burden has been decreasing from 20.36% of GDP in 2017 to an estimated 16.29% in 2024, indicating a trend of significant tax reductions [4][11]. Tax System Reform - The key directions for tax reform include improving local taxes and direct tax systems, refining income tax policies, and standardizing tax incentives to ensure a fair tax burden [2][12]. - The article stresses the importance of adapting tax policies to the changing economic landscape, particularly as new economic drivers emerge [7][10]. Fiscal Management and Sustainability - The article discusses the need for cautious use of fiscal policy space to avoid excessive reliance on debt due to high spending demands and tax reductions [3][11]. - It highlights the importance of optimizing expenditure structures to ensure that funds are allocated to critical areas, particularly in social welfare [11][12]. Zero-Based Budgeting - The implementation of zero-based budgeting is seen as a way to enhance the efficiency of fiscal funds and improve overall fiscal policy effectiveness [15]. - This approach allows for a reassessment of spending priorities, ensuring that funds are directed towards high-performance projects while potentially cutting low-performance expenditures [15]. Government Investment Planning - The introduction of a comprehensive government investment plan aims to clarify government investment accounts and improve management of fiscal resources [16]. - This initiative seeks to address issues of fragmented funding and enhance the overall efficiency of government investments [16]. Economic Growth and Market Vitality - The article underscores the importance of economic growth and market vitality in addressing fiscal challenges, advocating for policies that create a conducive environment for economic expansion [17][18]. - It suggests that enhancing market vitality is crucial for resolving various fiscal issues, emphasizing the need for supportive policies that facilitate economic development [17][18].